2014-02-15T07:50:01-06:00 2013-03-31 263753134 CBIZ TOFIAS 500 BOYLSTON STREET BOSTON MA 02116 990 2012-04-01 042105780 THE TRUSTEES OF RESERVATIONS TRUS 9789211944 572 ESSEX STREET BEVERLY MA 01915 JOHN MCCRAE 9789211944 2014-02-13 1 CRAIG KLEIN P00734640 6177610600 2012 2015-11-30 17:44:51Z BARBARA ERICKSON 572 ESSEX STREET BEVERLY MA 01915 95632765 0 X WWW.THETRUSTEES.ORG X 1891 MA THE TRUSTEES OF RESERVATIONS PRESERVE, FOR PUBLIC USE AND ENJOYMENT, PROPERTIES OF EXCEPTIONAL SCENIC, HISTORIC, AND ECOLOGICAL VALUE IN MASSACHUSETTS. 22 22 750 1500 -165518 -117159 11831854 16275493 2423607 2532868 5286478 5050085 1118429 1170403 20660368 25028849 30000 30000 0 0 11832089 12526382 106401 183314 1842829 7448103 7510809 19416593 20250505 1243775 4778344 233685994 241515092 4295980 4895976 229390014 236619116 X THE TRUSTEES OF RESERVATIONS WORKS TO PROTECT THE SPECIAL PLACES THAT PRESERVE THE QUALITY OF LIFE AND DEFINE THE DISTINCT CHARACTER OF MASSACHUSETTS. THE TRUSTEES IS SUPPORTED BY MORE THAN 100,000 MEMBERS (44,000 MEMBER HOUSEHOLDS) IN PROTECTING 100 PUBLICLY-ACCESSIBLE RESERVATIONS COMPRISING OVER 24,000 ACRES. 0 0 8685325 2284221 PROPERTY STEWARDSHIP - TTOR OWNS AND MANAGES A STATEWIDE SYSTEM OF SPECIAL PLACES CALLED "RESERVATIONS" - OVER 24,000 ACRES ON MORE THAN 100 PROPERTIES FROM THE BERKSHIRE MOUNTAINS IN WESTERN MASSACHUSETTS TO THE BEACHES OF IPSWICH, AND THE ISLANDS OF NANTUCKET AND MARTHA'S VINEYARD - ALL OF WHICH ARE OPEN FOR PUBLIC USE AND ENJOYMENT. THE CARE OF THESE PROPERTIES IS HANDLED BY ABOUT 125 EMPLOYEES SKILLED IN LANDSCAPE MANAGEMENT, HORTICULTURE, ARBORICULTURE AND HISTORIC RESOURCES. OVER ONE MILLION PEOPLE VISIT THE RESERVATIONS EACH YEAR TO WALK, SWIM, FARM, CAMP, PADDLE AND ENJOY THE OUTDOORS WITH FAMILY AND FRIENDS. 2346579 33399 LAND CONSERVATION - SINCE ITS FOUNDING IN 1891, TTOR HAS HELPED TO PROTECT APPROXIMATELY 66,000 ACRES OF LAND ACROSS MASSACHUSETTS USING A SUITE OF STRATEGIES INCLUDING LAND ACQUISITION, CONSERVATION RESTRICTIONS AND ASSISTANCE TO OTHER LAND ORGANIZATIONS AND AGENCIES. DURING THE FISCAL YEAR ENDED MARCH 31, 2013, TTOR ACQUIRED 25 ADDITIONAL ACRES, PROTECTED AN ADDITIONAL 106 ACRES THROUGH 9 CONSERVATION RESTRICTIONS AND HELPED TO PROTECT AN ADDITIONAL 255 ACRES THROUGH 9 ASSIST PROJECTS. 1508276 173430 RESOURCE PROTECTION AND PLANNINGHISTORIC RESOURCES - HISTORIC RESOURCE STAFF MEMBERS ARE RESPONSIBLE FOR THE STEWARDSHIP AND PRESENTATION OF TTOR'S HISTORIC PROPERTIES INCLUDING HOUSE MUSEUMS, ARCHIVAL AND OBJECT COLLECTIONS, GARDENS AND DESIGNED LANDSCAPES. THE DEPARTMENT ALSO ADVISES ON PROJECTS OF AN ARCHAEOLOGICAL NATURE WHERE APPROPRIATE. STRUCTURAL RESOURCES - THE STRUCTURAL RESOURCE PROGRAM WORKS WITH REGIONAL AND ADMINISTRATIVE STAFF TO UNDERSTAND THE NEEDS OF TTOR'S MORE THAN 250 BUILDINGS AND STRUCTURES. THEY DEVELOP STRATEGIES TO REPLACE DEFERRED MAINTENANCE WITH PREDICTABLE SCHEDULED CAPITAL RENEWAL. THE DEPARTMENT ALSO PROVIDES BUILDING RESOURCES, DEVELOPS POLICY AND ADVISES IN THE OVERSIGHT OF BUILDING PROJECTS. 1048184 197131 EDUCATION AND ENGAGEMENT - TTOR HAS DEVELOPED A FOCUSED EDUCATION INITIATIVE USING ITS RESERVATIONS FOR ENGAGING THE SURROUNDING COMMUNITIES IN PLACE-BASED EDUCATION. THE GOAL OF THE EDUCATIONAL OUTREACH IS TO PROVIDE PROGRAMS THAT WILL PROMOTE THE COMMUNITIES UNDERSTANDING AND APPRECIATION OF THEIR NATURAL AND CULTURAL RESOURCES. THE PROGRAM ALSO STRIVES TO DEVELOP THE NEXT GENERATION OF CONSERVATIONISTS WITH A FOCUS ON ENGAGING YOUTH AND DIVERSE, URBAN AUDIENCES IN MAJOR POPULATION CENTERS. 1263773 30000 MEMBER SERVICES - THE MARKETING DEPARTMENT WORKS IN CONJUNCTION WITH COMMUNICATIONS AND MARKETING IN MANAGING THE RECRUITMNET, RETENTION AND CUSTOMER SERVICE ACTIVITIES FOR ITS MORE THAN 44,000 MEMBER HOUSEHOLDS. 2311957 30000 197131 14852137 1 1 0 1 0 0 1 1 1 1 1 1 0 0 1 1 0 1 0 0 1 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 184 0 1 750 1 1 1 1 CJ NL EI 0 0 0 1 1 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA CT CA FL RI VA NH NY PA ME MI NJ X JOHN MCCRAE 9789211944 572 ESSEX STREET BEVERLY MA 01915 DAVID CROLL 10.00 X X 0 0 0 BRIAN KINNEY 1.00 X X 0 0 0 AMY AUERBACH 1.00 X X 0 0 0 AUGUSTA STANISLAW 1.00 X X 0 0 0 JOSEPH BREVARD 1.00 X 0 0 0 REBECCA GARDENER CAMPBELL 1.00 X 0 0 0 WILLIAM CONSTABLE 1.00 X 0 0 0 DAVID COSTELLO 1.00 X 0 0 0 DAVID FOSTER 1.00 X 0 0 0 NATHAN HAYWARD III 1.00 X 0 0 0 JAMES HOYTE 1.00 X 0 0 0 ELIZABETH JOHNSON 1.00 X 0 0 0 EDWARD LADD 1.00 X 0 0 0 W HUGH MORTON 1.00 X 0 0 0 DEBORAH MOSES 1.00 X 0 0 0 THOMAS NICHOLOSON 1.00 X 0 0 0 EUNICE JOHNSON PANETTA 1.00 X 0 0 0 HILLARY RAYPORT 1.00 X 0 0 0 KRISTIN CAMPBELL SAMUELSON 1.00 X 0 0 0 ROBERT SCHMALZ 1.00 X 0 0 0 CYRUS TARAPOREVALA 1.00 X 0 0 0 JOHN THOMAS 1.00 X 0 0 0 JOHN MCCRAE 40.00 X 164673 0 31909 KATHERINE GROVE 40.00 X 223581 0 9811 WESLEY WARD 40.00 X 134677 0 11251 BARBARA ERICKSON 40.00 X 111651 0 17215 KATHY ABBOTT 40.00 X 181768 0 18387 AMY KANT 40.00 X 134710 0 12702 VALERIE BURNS 40.00 X 111991 0 26298 DAVID BEARDSLEY 40.00 X 110306 0 3173 LISA VERNEGAARD 40.00 X 101878 0 13252 1275235 0 143998 9 0 1 0 THE PRODUCTION MANAGEMENT GROUP 7160 COLUMBIA GATEWAY DR STE 300 COLUMBIA MD 21046 PRINTING/MAILING SERVICES 366323 JOSET CORPORATION 27A HAYWARD STREET IPSWICH MA 01938 GENERAL CONTRACTING 280259 ARCHITECTURAL PRESERVATION GROUP 119 MEADOW STREET WARWICK RI 02886 GENERAL CONTRACTING 276788 SOURCE ONE IT 38 MONTVALE AVE SUITE 315 STONEHAM MA 02180 IT SERVICES 198313 ALLEGRONE CONSTRUCTION CO 273 NEWELL STREET PITTSFIELD MA 01201 GENERAL CONTRACTING 155000 6 3279867 537979 12457647 49800 16275493 RESERVATION RECEIPTS 900099 1572376 1572376 SPECIAL PERMITS 900099 559900 559900 PROGRAM FEES 900099 400592 400592 2532868 4343059 4343059 2001756 1297942 703814 703814 125545 578269 67091872 2561217 67498518 1447545 -406646 1113672 707026 -379032 1086058 287943 70929 217014 217014 383244 288982 94262 87969 6293 MISCELLANEOUS 900099 155313 155313 155313 25028849 2688181 -165518 6230693 30000 30000 1374200 739586 276324 358290 8504959 6388153 1390763 726043 436001 313921 69760 52320 1376948 936596 251630 188722 834274 600677 133484 100113 92064 57512 29489 5063 128150 128150 40615 40615 183314 183314 826903 826903 207514 207514 22768 22768 86636 72802 10297 3537 167420 49448 106057 11915 56466 51580 4886 228795 173287 31145 24363 37312 16334 12681 8297 1202259 1101434 97585 3240 352467 23581 328886 PROPERTY SERVICES 774583 774583 MAINTENANCE & REPAIRS 697399 669125 9836 18438 UTILITIES 406669 406669 PRINTING & PUBLICATIONS 384643 162635 204884 17124 1798146 1186414 469682 142050 20250505 14852137 3555539 1842829 15703 16866 6844734 10591552 2634864 1617453 621144 298623 504726 515620 363487 232236 107666835 11394218 95890296 96272617 42232798 41307216 80867497 86826517 3710745 3836392 233685994 241515092 1103884 1878088 1860600 1743806 1331496 1274082 4295980 4895976 X 43324013 46920487 49579623 51860566 136486378 137838063 229390014 236619116 233685994 241515092 X 4778344 2893896 -443138 X 0 1 X 1 1 1 X 16458950 15639426 12914620 11831854 16275493 73120343 16458950 15639426 12914620 11831854 16275493 73120343 4646483 68473860 3493755 1336639 950070 2533070 6344815 14658349 51692 51692 704452 437415 565230 671187 2378284 90208668 13366198 0.75910 0.74890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 40615 40615 40615 40615 17540158 18830862 17580773 18871477 1000000 1000000 250000 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 143952 128963 121775 40615 435305 250000 250000 250000 250000 1000000 1500000 97465 77967 71461 0 246893 X X X X X 370 20265.00 8 60 0 2 1 5828.00 242080 1 X X X 0 1 2779296 1016194 282025 3513465 0 123099315 1899357 6999109 5889167 1162749 124945865 125052854 1782529 3137365 6137005 736428 123099315 115579715 1138652 15077753 6079921 663345 125052854 93210253 669625 28897020 6535071 662112 115579715 130959138 3378000 -33619051 7507834 93210253 0.17900 0.82100 0.00000 1 0 76762143 76762143 25530899 7744068 17786831 1346763 1014065 332698 4027030 2636085 1390945 96272617 DOMESTIC EQUITIES 1502925 F FIXED INCOME 1954539 F COMMODITIES/NATURAL RESOURCES 2612910 F NON-MARKETABLE ALTERNATIVES 14843617 F GLOBAL EQUITIES 26599573 F EMERGING MARKETS 3807612 F MARKETABLE ALTERNATIVES 35505341 F 86826517 ANNUITY PAYMENT LIABILITY 1274082 1274082 X 31315241 2893896 3392496 6286392 25028849 0 25028849 24086139 3835634 3835634 20250505 0 20250505 EXPLANATION OF EASEMENTS ENFORCEMENT POLICIES: PART II, LINE 5: AS AN ACCREDITED LAND CONSERVATION ORGANIZATION, THE TRUSTEES OF RESERVATIONS AND AFFILIATE MASSACHUSETTS LAND CONSERVATION TRUST FOLLOW THE LAND TRUST ALLIANCE STANDARDS AND PRACTICES AND LAND TRUST ACCREDITATION COMMISSION GUIDANCE DOCUMENTS, AS THE APPROPRIATE GUIDELINES FOR THE DOCUMENTATION, MONITORING AND ENFORCEMENT OF PERPETUAL RESTRICTIONS. BASELINE DOCUMENTATION REPORTS THAT MEETS IRS STANDARDS ARE ALWAYS COMPLETED AND ACKNOWLEDGED AT OR BEFORE THE TIME OF RECORDING, AND UPDATED PERIODICALLY. THE ORGANIZATION CONDUCTS ANNUAL GROUND MONITORING OF ITS RESTRICTIONS, WITH INSPECTIONS DOCUMENTED THROUGH SIGNED MONITORING FORMS, ROUTE MAPS AND PHOTOGRAPHS TAKEN OF THE PROPERTY. ACCURATE COMPUTER MAPS OF EVERY RESTRICTION ARE MAINTAINED AND REGULARLY UPDATED BY OUR GEOGRAPHIC INFORMATION SYSTEM PROGRAM STAFF. ENFORCEMENT OF PROVISIONS OF RESTRICTIONS ARE TIMELY, REASONABLE AND PROPORTIONATE TO THE MATERIALITY AND SERIOUSNESS OF THE VIOLATION. DETERMINATION AND APPLICATION OF ENFORCEMENT STRATEGY IS THE RESPONSIBILITY OF THE CONSERVATION RESTRICTION PROGRAM STAFF UNDER THE OVERSIGHT OF THE LAND CONSERVATION COMMITTEE AND THE BOARD OF DIRECTORS. INDEPENDENT LEGAL ADVICE IS OBTAINED IN THE CASE OF SERIOUS ENFORCEMENT MATTERS. DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: CONSERVATION EASEMENTS ARE EXPENSED AS INCURRED IF PURCHASED. DONATED CONSERVATION EASEMENTS ARE NOT RECORDED IN THE ORGANIZATIONS FINANCIAL STATEMENTS. PART III, LINE 1A: COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION IN 1891, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REFLECTED ON THE STATEMENT OF ACTIVITIES. PART III, LINE 4: THE TRUSTEES OF RESERVATIONS' (TTOR) MISSION IS TO PRESERVE, FOR PUBLIC USE AND ENJOYMENT, PROPERTIES OF EXCEPTIONAL SCENIC, HISTORIC, AND ECOLOGICAL VALUE IN MASSACHUSETTS. IN ADDITION TO PROTECTING LAND AND OPEN SPACE, TTOR CARES FOR AND SHARES AN INCREDIBLE ARRAY OF HISTORIC HOMES AND GARDENS, CULTURAL LANDSCAPES AND OBJECT COLLECTIONS THAT SPAN 300 YEARS OF HISTORY. AMONGST THE MUSEUM HOUSES OWNED BY TTOR, FIVE ARE NATIONAL HISTORIC LANDMARKS. THE ORGANIZATION'S HISTORIC COLLECTIONS INCLUDE BOOKS, MANUSCRIPTS, FINE AND DECORATIVE ARTS, HOUSEHOLD GOODS, PHOTOS AND PAINTINGS THAT PROVIDE A VALUABLE INTERPRETIVE TOOL TO CONNECT VISITORS TO THE LAND AND ITS HISTORY. ADDITIONALLY, THE COLLECTIONS SERVE AS AN HISTORICAL RECORD THAT IS CONSULTED BY STAFF AND VOLUNTEERS IN PRESERVING THE PROPERTIES. THE COLLECTIONS ARE ALSO MADE AVAILABLE TO RESEARCHERS FOR THE PURPOSE OF ADVANCING THE SCHOLARSHIP OF MASSACHUSETTS HISTORY AND CULTURE. PART IV, LINE 1B: THE ORGANIZATION'S AFFILIATES, BOSTON NATURAL AREAS NETWORK AND ARTHUR BANKS TRUST, HAVE INVESTMENTS INCLUDED IN THE PORTFOLIO OF THE TRUSTEES OF RESERVATIONS WHICH ARE REPORTED ON THEIR BALANCE SHEETS. ADDITIONALLY, THE ORGANIZATION IS SERVING AS AN ESCROW AGENT FOR THE COMMONWEALTH OF MASSACHUSETTS PENDING THE PASSAGE OF ARTICLE 97 LEGISLATION AUTHORIZING THE CONVEYANCE AND ACQUISITION OF LAND. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR PROPERTY SUPPORT, LAND CONSERVATION, EDUCATIONAL PROGRAMS, HISTORIC RESOURCES AND OTHER GENERAL OPERATING EXPENSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE TRUSTEES ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE TRUSTEES HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AND ITS DETERMINATION AS TO ITS INCOME BEING RELATED OR UNRELATED AS ITS ONLY SIGNIFICANT TAX POSITION AND HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE TRUSTEES IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. FEDERAL AND STATE INCOME TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED AGAINST REVENUES 3,132,495. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 136,646. USE OF INTERNAL FUNDS, NET 123,355. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED AGAINST REVENUES 3,132,495. NET ASSET TRANSFER 703,139. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTING 15381449 0 0 0 0 0 0 15381449 0 15381449 1 0 1 1 1 0 X X X X X X X 1 AVALON CONSULTING 2030 M STREET NW SUITE 700 WASHINGTON DC 20036 DIRECT MAIL SERVICES 0 0 183314 0 183314 MA CT CA FL RI VA NH NY PA ME MI NJ FARM TO TABLE/FARM DAY AT APPLETON 231943 231943 12250 23802 6877 ART SHOW-CRANE ESTATE 56000 56000 28000 287943 287943 12250 23802 6877 28000 70929 217014 0 BOSTON NATURAL AREAS NETWORK INC 62 SUMMER STREET BOSTON MA 02109 043296273 501(C)(3) 30000 BOOK OPERATIONS ASSISTANCE 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE TRUSTEES REQUIRES THE GRANTEE TO PROVIDE DOCUMENTATION TO VERIFY THE FUNDS WERE USED IN ACCORDANCE WITH THE PURPOSE OF THE AWARDED GRANT. X X X X X 0 0 0 0 0 0 0 0 0 JOHN MCCRAE 163383 0 0 0 1290 0 11882 0 20027 0 196582 0 0 0 KATHERINE GROVE 143697 0 0 0 79884 0 9811 0 0 0 233392 0 0 0 KATHY ABBOTT 173133 0 0 0 8635 0 11310 0 7077 0 200155 0 0 0 X 3 49800 APPRAISAL 3 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): THE NUMBER IN SCHEDULE M, COLUMN (B) INDICATES THE NUMBER OF CONTRIBUTIONS. NON REPORTING OF REVENUE: PART I, LINE 33: BY POLICY, CONSERVATION EASEMENTS ARE NOT RECORDED AS REVENUES. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS FIRST REVIEWED AND APPROVED BY THE FINANCE AND AUDIT COMMITTEES. IT IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW IN ADVANCE OF A DISCUSSION AT A BOARD OF DIRECTORS MEETING PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL OFFICERS, DIRECTORS AND REGULAR (NOT SEASONAL) EMPLOYEES TO SIGN A CONFLICT OF INTEREST FORM ANNUALLY. IF A POTENTIAL CONFLICT EXISTS, THE FORM IS REVIEWED BY THE CHAIRMAN OF THE BOARD AND THE PRESIDENT FOR GOVERNANCE VOLUNTEER CONFLICTS, AND BY THE CFO AND HUMAN RESOURCES DIRECTOR FOR EMPLOYEE CONFLICTS. IF A POTENTIAL CONFLICT IS FOUND, THE INDIVIDUAL IS PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS PERTAINING TO THE CONFLICTING MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE DIRECTOR OF HUMAN RESOURCES PROVIDES THE CHAIRMAN OF THE BOARD OF DIRECTORS WITH MARKET DATA ON COMPENSATION FOR THE PRESIDENT, OFFICERS AND KEY EMPLOYEES, WHICH INCLUDES DATA FROM PEER ORGANIZATIONS. THE CHAIRMAN MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. A COMMITTEE OF THE BOARD REVIEWS THE CHAIRMAN'S RECOMMENDATION PRIOR TO THE REVIEW AND ULTIMATE APPROVAL BY THE BOARD OF DIRECTORS. IN ALL CASES, COMPENSATION IS REVIEWED AND APPROVED BY INDEPENDENT PERSONS AND THERE IS CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATIONS AND DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATIONAL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST IN WRITING OR IN PERSON. THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. THE FORM 990 CAN ALSO BE FOUND AT WWW.GUIDESTAR.ORG CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: USE OF INTERNAL FUNDS 123,355. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 136,646. NET ASSET TRANSFER -703,139. BOSTON NATURAL AREAS NETWORK 62 SUMMER STREET BOSTON MA 02109 042693273 LAND CONSERVATION MA 501(C)(3) LINE 7 N/A 1 MASSACHUSETTS LAND CONVERSATION TRUST 572 ESSEX STREET BEVERLY MA 01915 223209651 LAND CONSERVATION MA 501(C)(3) LINE 11A, I N/A 1 HILLTOWN LAND TRUST INC 332 BULLITT ROAD ASHFIELD AND CONWAY MA 01330 222831145 LAND CONSERVATION MA 501(C)(3) LINE 7 N/A 1 ARTHUR BANKS TRUST 572 ESSEX STREET BEVERLY MA 01915 456308154 TRUST MA 4947(A)(1) LINE 11A, I N/A 1 CONSERVATION WIND PARTNERS 572 ESSEX STREET BEVERLY MA 01915 452539428 RENEWABLE ENERGY PRODUCTION DE TTOR SUSTAINABLE ENERGY CORP N/A 0 0 TRUST 1 572 ESSEX STREET BEVERLY MA 01915 046750497 INVESTMENTS MA N/A T 456700 1.00000 0 TRUST 2 572 ESSEX STREET BEVERLY MA 01915 046891402 INVESTMENTS MA N/A T 130657 1.00000 0 TRUST 3 572 ESSEX STREET BEVERLY MA 01915 046938323 INVESTMENTS MA N/A T 114472 1.00000 0 TRUST 4 572 ESSEX STREET BEVERLY MA 01915 046947790 INVESTMENTS MA N/A T 60453 1.00000 0 TRUST 5 572 ESSEX STREET BEVERLY MA 01915 046991559 INVESTMENTS MA N/A T 1.00000 0 TRUST 6 572 ESSEX STREET BEVERLY MA 01915 134289231 INVESTMENTS MA N/A T 55088 1.00000 0 TRUST 7 572 ESSEX STREET BEVERLY MA 01915 201948601 INVESTMENTS MA N/A T 134402 1.00000 0 TTOR SUSTAINABLE ENERGY CORP 572 ESSEX STREET BEVERLY MA 01915 452539169 RENEWABLE ENERGY PRODUCTION DE N/A C 320390 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 BOSTON NATURAL AREAS NETWORK INC B 30000 N/A BOSTON NATURAL AREAS NETWORK INC M 0 N/A BOSTON NATURAL AREAS NETWORK INC N 712424 COST BOSTON NATURAL AREAS NETWORK INC P 507841 COST MASSACHUSETTS LAND CONSERVATION TRUST K 0 N/A MASSACHUSETTS LAND CONSERVATION TRUST M 0 N/A MASSACHUSETTS LAND CONSERVATION TRUST N 0 COST MASSACHUSETTS LAND CONSERVATION TRUST R 546324 COST MASSACHUSETTS LAND CONSERVATION TRUST Q 345755 COST HILLTOWN LAND TRUST INC K 0 N/A HILLTOWN LAND TRUST INC M 0 N/A HILLTOWN LAND TRUST INC N 38843 COST HILLTOWN LAND TRUST INC P 21208 COST AFFILIATED GROUP MEMBERS INCLUDE:1) THE TRUSTEES OF RESERVATIONS, EIN: 04-2105780 572 ESSEX STREET, BEVERLY, MA 01915 THIS MEMBER HAS MADE AN ELECTION UNDER SECTION 501(H). THIS MEMBER'S PORTION OF AFFILIATED GROUP EXPENSES IS $17,540,158. THIS MEMBER'S PORTION OF LOBBYING EXPENSES IS $40,615.2) MASSACHUSETTS LAND CONSERVATION TRUST, EIN: 22-3209651 572 ESSEX STREET, BEVERLY, MA 01915THIS MEMBER HAS NOT MADE AN ELECTION UNDER 501(H). THIS MEMBER'S PORTION OF AFFILIATED GROUP EXPENSES IS $2,139. THIS MEMBER'S PORTION OF LOBBYING EXPENSES IS $0.3) BOSTON NATURAL AREAS NETWORK, EIN: 04-2693273 62 SUMMER STREET, BOSTON, MA 02110THIS MEMBER HAS NOT MADE AN ELECTION UNDER 501(H). THIS MEMBER'S PORTION OF AFFILIATED GROUP EXPENSES IS $1,168,065. THIS MEMBER'S PORTION OF LOBBYING EXPENSES IS $0.4) HILLTOWN LAND TRUST, EIN: 22-2831145 332 BULLITT ROAD, ASHFIELD AND CONWAY, MA 01330THIS MEMBER HAS NOT MADE AN ELECTION UNDER 501(H). THIS MEMBER'S PORTION OF AFFILIATED GROUP EXPENSES IS $57,918. THIS MEMBER'S PORTION OF LOBBYING EXPENSES IS $0.5) ARTHUR BANKS TRUST, EIN: 45-6308154 572 ESSEX STREET, BEVERLY, MA 01915THIS MEMBER HAS NOT MADE AN ELECTION UNDER 501(H). THIS MEMBER'S PORTION OF AFFILIATED GROUP EXPENSES IS $62,582. THIS MEMBER'S PORTION OF LOBBYING EXPENSES IS $0.